ZIP codes 10021, 10028, 10065, 10075, 10128 · DOF roll date July 24, 2026
What the roll says about Upper East Side
Across Upper East Side, the Department of Finance's roll lists 32,766 condo and co-op units, and 4,613 of them — 14% — carry a DOF market value over the $1,000,000 Phase-1 threshold. Each of those units owes a flat 4%–6.5% of its full DOF market value for any year it is not someone's primary residence. If every exposed unit here paid with no exemption, the neighborhood's combined bill would be $286.5M a year — the ceiling, not the forecast, since primary residents and 12-month-leased units owe nothing.
The threshold test uses the DOF market value — the "Market Value" line on the Notice of Property Value — not the assessed value and not what the apartment last sold for. In Upper East Side the median DOF value among exposed units is $1.3M; across all units it is $475K. Co-ops are valued by DOF's fractional-share method, which can surprise shareholders on the high side.
The most exposed buildings in Upper East Side
Ranked by combined maximum annual surcharge of over-threshold units. Buildings with a full Conquest write-up are linked.
| Building | ZIP | Units | Over $1M | Top DOF value | Max surcharge/yr |
|---|---|---|---|---|---|
| 740 Park Avenue | 10021 | 33 | 31 | $6.7M | $4.4M |
| 200 East 95 Street | 10128 | 105 | 63 | $2.9M | $3.8M |
| 33 East 70 Street | 10021 | 72 | 56 | $2.7M | $3.0M |
| 895 Park Avenue | 10075 | 38 | 37 | $3.1M | $3.0M |
| 20 East End Avenue | 10028 | 41 | 38 | $3.8M | $2.9M |
| 200 East 69 Street | 10021 | 275 | 44 | $2.9M | $2.7M |
| 730 Park Avenue | 10021 | 43 | 37 | $2.5M | $2.7M |
| 301 East 80th Street | 10075 | 72 | 44 | $3.1M | $2.6M |
| 720 Park Avenue | 10021 | 33 | 28 | $3.5M | $2.6M |
| 770 Park Avenue | 10021 | 47 | 38 | $3.1M | $2.6M |
| 834 5 Avenue | 10065 | 24 | 24 | $4.7M | $2.5M |
| 980 5 Avenue | 10075 | 45 | 43 | $2.5M | $2.4M |
Tower-by-tower write-ups
Full unit-level analyses for Upper East Side's best-known buildings:
Trump Palace →Manhattan House →520 Park Avenue →Trump Park Avenue →The Kent →The Park 900 →530 Park Avenue →The Chatham →The Laurel →Bristol Plaza →180 East 88th Street →The Empire →The Siena →The Mayfair →30 East 85th Street →135 East 79th Street →200 East 79th Street →
Own in Upper East Side? Get your exact number.
Free emailed report: your unit's official DOF market value, the surcharge test, and — if you're over the line — what a 12-month lease or a sale would look like. Usually within the hour.
Check My Unit — FreeMethodology. Figures aggregate DOF's Supplemental Market Value Roll (July 2026) for ZIP codes 10021, 10028, 10065, 10075, 10128 — ZIP boundaries approximate neighborhood borders, so edge blocks may sit in an adjacent page's totals. Condo, co-op and mixed condo units only; 1–3-family houses are excluded here and covered in the database at ZIP level. "Max annual surcharge" assumes no unit qualifies for an exemption; actual collections will be lower. Educational information, not tax or legal advice.